LIABILITIES - updated 8/25/08
Related Articles and Web Sites:
- Beales, Richard Banks hope to cash in on rush into hybrid securities Financial Times, February 5 2006 18:42 | Last updated: February 5 2006 18:42
- Esterl, Mike, Saks Offers to Buy Back over half of Its Bonds THE WALL STREET JOURNAL, June 21, 2005 ; Page C5
- Hot off the presses: FASB issues new standard (FAS 143) on accruing liabilities connected with retirement of assets (i.e., nuclear power plants)
- FASB EITF: Analysis of Impact of Rule on Securities with Characteristics of Liability and Equity
- Wahlen, J.M, Boatsman, J.R, Herz, R.H, et. al. Comment Letter to the FASB: Liability and Equity. Accounting Horizons, Vol. 13 No. 3 September 1999 pp. 305–307
- EPA environmental accounting project
- Accounting and Disclosure of Environmental Contingencies Paul Munter, René Sacasas, and Elaine Garcia: CPA Journal online, Jan 96
- Implementing the SOP on RISKS AND UNCERTAINTIES , C. Richard Baker: The CPA Journal , Feb. 97
- Meltdown or Not? ULIA D’SOUZA, JOHN JACOB, NAOMI SODERSTROM AND CAROL PANCHULA, Journal of Accountancy March 2000
- NEW
SOP ON ENVIRONMENTAL REMEDIATION LIABILITIES John F. Burke, CPA,:
The CPA Journal , Feb. 97 - SOP 96-1 (Find it on FARS)
| everything you needed and wanted to know about Bonds: - includes regular and zero coupon bonds, repurchase, call, conversion and induced conversion. | Bonds |
| In Substance Defeasance - see SFAS 140 | - SFAS 140 |
Find the footnote in which the companies linked below discuss the various issues covered in your text and class. Compare the different methods described and try to relate them to the concepts and principles as described in the conceptual framework and in the text book.
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Practice Quizzes:: Quiz 1 |Quiz 2 |Quiz 3
Note: these are old and may be outdated. Go to Stice for more up to date quizzes
The REAL quiz (for points) is on webCT
Contact Information
Email: heidemarie.lundblad@csun.edu - Notice: I do not read or answer email from unidentified sources.
Department of Accounting Office: Juniper Hall JH3123
Department Telephone Number: (818) 677-2461